Section 90 in Siliguri Municipal Corporation Act, 1990
90. Power to impose taxes.
(1)The Corporation shall, for the purposes of this Act, have the power to levy the following taxes:-(a)a consolidated rate on lands and buildings,(b)a tax on professions, trades and callings,(c)a tax on advertisements, other than advertisements published in newspapers,(d)a tax on carts, carriages and animals,(e)toll on ferries and bridges.(2)The levy, assessment and collection of taxes mentioned in sub-section (1) shall be in accordance with the provisions of this Act and the rules and the bye-laws made thereunder.
